https://www.taxtmi.com/caselaws?id=278864 The Commissioner (Appeals) rightly disallowed the rebate of duty on exported Gutkha by M/s. Dinesh Fragrance due to the prohibition order issued by the Rajasthan Government, which covered all activities, including export. Despite the payment of duty under the Central Excise scheme, the conditions for rebate eligibility were not met, leading to the rejection of the applicant's claim. The Government upheld the decision, emphasizing the legal basis for denying the rebate in light of the prohibition on Gutkha and the specific circumstances of the case. en-us Fri, 10 Nov 2017 00:00:00 +0530 Sat, 23 Feb 2019 08:47:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278864 The Commissioner (Appeals) rightly disallowed the rebate of duty on exported Gutkha by M/s. Dinesh Fragrance due to the prohibition order issued by the Rajasthan Government, which covered all activities, including export. Despite the payment of duty under the Central Excise scheme, the conditions for rebate eligibility were not met, leading to the rejection of the applicant's claim. The Government upheld the decision, emphasizing the legal basis for denying the rebate in light of the prohibition on Gutkha and the specific circumstances of the case. Case-Laws Central Excise Fri, 10 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278864